Tax authority breached natural justice in rejecting zero-rating application; Court allows partial relief on remitting 20% disputed tax.
Case-Laws
GST
Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned order, found taxpayer's reply and documents were considered for most defects except two. For those two defects, court set aside impugned order subject to taxpayer remitting 20%
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